Income Tax Act 2007

45 Marriages before 5 December 2005

(1) If a man—

(a) makes a claim for a tax year, and

(b) meets the conditions set out in subsection (2),

he is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) or (b) (as applicable).

(2) The conditions are that—

(a) for the whole or part of the tax year he is married and his wife is living with him,

(b) the marriage took place before 5 December 2005 and no election for the new rules to apply is in force for the tax year,

(c) he or his wife was born before 6 April 1935, and

(d) he meets the requirements of section 56 (residence etc).

(3) The amount is—

(a) £6,135, if either the man or his wife is aged 75 or over at some time in the tax year, and

(b) £6,065, in any other case.

(4) For a man whose adjusted net income for the tax year exceeds £20,100, the amounts specified in subsection (3) are reduced by—

(a) half the excess, less

(b) any reduction in his personal allowance under section 36(2) or 37(2).

(5) But subsection (4) does not reduce the amounts specified in subsection (3) below the minimum amount.

(6) For the meaning of “adjusted net income” see section 58.